<!doctype html>
<html>
<head>
<meta charset="utf-8">
<title>Documento sin título</title>
</head>

<body>
<table width="70%" border="1">
  <tr>
    <td>a</td>
    <td>b</td>
    <td>c</td>
    <td>d</td>
    <td>e</td>
    <td>f</td>
    <td>g</td>
    <td>h</td>
    <td>i</td>
    <td>j</td>
  </tr>
  <tr>
    <td colspan="6">&nbsp;</td>
    <td>k</td>
    <td>l</td>
    <td>m</td>
    <td>n</td>
  </tr>
</table>
</body>
</html>